Pennsylvania Code
Title 61 - REVENUE
Part III - State Tax Equalization Board
Chapter 605 - HEARING AND APPEAL PROCEDURES
FORMAL HEARINGS
Section 605.31 - Evidence and record generally
Universal Citation: 61 PA Code ยง 605.31
Current through Register Vol. 54, No. 44, November 2, 2024
Formal hearings will be conducted by the Board under reasonable, but not strict rules of evidence. Testimony will be taken under oath and a stenographic record will be made of the entire proceedings.
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